Funding provided to charities under the Lump Sum Donation Scheme 2013 and 2014 (FOI)

​Request

A.

Confirm funding provided by the Lump Sum Donation Scheme to charitable organisations in 2013 and 2014;

B.

Provide information on amount provided by scheme to each charitable organisation;

C.

How much of this funding was provided by K Status residents and how much was provided by individuals who are not K Status?

D.

How many people who are not K Status have taxable income of more than £625,000 per annum and up to £2m and how many people who are not K Status have taxable income of more than £2 million per annum?

Response

A.

 *These figures show the repayments made to charities under the Lump Sum Donation Scheme and also the Deed of Covenant Scheme. The Taxes Office does not hold this data separately.

B.

This request is being refused under Article 29 Freedom of Information (Jersey) Law 2011.
See details below.

C.

The Taxes Office does not record or hold this data. Article 10 Freedom of Information (Jersey) Law 2011. See details below.

D.

How many people who are not K Status have taxable income of more than £625,000 per annum and up to £2m and how many people who are not K Status have taxable income of more than £2 million per annum?

General Explanatory Notes

An individual taxpayer is defined as an individual who has completed an income tax return and calculated to have a positive income tax liability greater than £50 for the tax year, based on the income, allowances and deductions, for the year.

Individual taxpayers whose liability was less than £50 are counted as Individual Non- Taxpayers. This is consistent with the Taxes Office historical position on gathering tax data.

An individual non-taxpayer is defined as an individual who has completed an income tax return and does not have a positive income tax liability for the tax year, based on the income, allowances, reliefs and deductions for the year.

Both individual taxpayers and individual non-taxpayers include:

• single individuals
• married couples / civil partnerships that have not opted for separate assessments (counted as one individual taxpayer or one individual non-taxpayer)
• married couples / civil partners that have opted for separate assessments (counted as two individual taxpayers or two Individual non-taxpayers).

The data in the above tables excludes those individual non- taxpayers and individual taxpayers who are registered with the Taxes Office but who are either:

1. not required to complete an income tax return because the Taxes Office is satisfied that their total annual income is consistently below the tax exemption thresholds (e.g. their sole source of income is an old age pension or their sole source of income arises from employment which is consistently below the tax exemption threshold); or
2. non-resident for income tax purposes

Exemptions

Freedom of Information (Jersey) Law 2011

PART 2 Access to information held by a scheduled public authority:

Article 10 Obligation of scheduled public authority to confirm or deny holding information

(1) Subject to paragraph (2), if:

(a) a person makes a request for information to a scheduled public authority; and

(b) the authority does not hold the information, it must inform the applicant accordingly.”
The Taxes Office does not hold this information.

PART 4 Absolutely exempt information

Article 29 Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it:

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.

Justification for exemption(s)

Article 10

Charites making an application for repayment do not identify the tax status of a donor and are not required by the Income Tax law to do so.

Article 29

The Comptroller of Taxes is under their Oath of Office (Schedule 1 of the Income Tax (Jersey) Law 1961), unable to release such details.

Freedom of Information (Jersey) Law 2011